https://www.taxtmi.com/caselaws?id=763789 CESTAT Ahmedabad set aside penalties imposed under sections 112(a), 112(b) and 114AA of Customs Act, 1962 against appellant for alleged mis-declaration of goods and manipulation of import documents. The tribunal held that proceedings based solely on co-accused statements without corroborative evidence are insufficient to establish guilt. Revenue failed to provide documentary evidence linking appellant to disputed imported goods or any physical acts justifying penalties. No search was conducted at appellant's premises nor statement recorded. The tribunal emphasized that statements of co-accused require independent corroboration to constitute legal evidence. Appeal was allowed and penalties were set aside. en-us Wed, 04 Dec 2024 00:00:00 +0530 Sat, 28 Dec 2024 08:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763789 CESTAT Ahmedabad set aside penalties imposed under sections 112(a), 112(b) and 114AA of Customs Act, 1962 against appellant for alleged mis-declaration of goods and manipulation of import documents. The tribunal held that proceedings based solely on co-accused statements without corroborative evidence are insufficient to establish guilt. Revenue failed to provide documentary evidence linking appellant to disputed imported goods or any physical acts justifying penalties. No search was conducted at appellant's premises nor statement recorded. The tribunal emphasized that statements of co-accused require independent corroboration to constitute legal evidence. Appeal was allowed and penalties were set aside. Case-Laws Customs Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763789